https://www.taxtmi.com/caselaws?id=84581 The Tribunal ruled that the cost of secondary packing in wooden crates should not be included in the assessable value of pressure cookers. The decision was based on the necessity of packing for wholesale market sales, emphasizing that primary packing in card board cartons was essential, while secondary packing in wooden crates was not. The Tribunal set aside the orders in the assessee's appeals and confirmed the Collector (Appeals) decision in the Department's appeal, clarifying the criteria for including packing costs in the assessable value of goods. en-us Mon, 30 Oct 1995 00:00:00 +0530 Fri, 22 Jul 2011 18:26:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84581 The Tribunal ruled that the cost of secondary packing in wooden crates should not be included in the assessable value of pressure cookers. The decision was based on the necessity of packing for wholesale market sales, emphasizing that primary packing in card board cartons was essential, while secondary packing in wooden crates was not. The Tribunal set aside the orders in the assessee's appeals and confirmed the Collector (Appeals) decision in the Department's appeal, clarifying the criteria for including packing costs in the assessable value of goods. Case-Laws Central Excise Mon, 30 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84581